However, their creation and effects as security rights are made subject to an integrated set of rules, while they may continue to have their full title effects for other purposes (e.g, taxation or accounting).
Sin embargo, su constitución y sus efectos como garantías reales se subordinan a un conjunto de normas integradas, en tanto que conservan los efectos de titularidad plena para otros fines (como, por ejemplo, en materia fiscal o contable).